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just something to think about if you are a fan and hate this idea of not giving out multiyear contracts out to this years free agent class. The Yankees if Soriano,Swisher,Kuroda sign else where the Yankees will have 4 picks in the 1st round of the draft. 4 more good prospects in the system with a very good chance that at least 2 of them are impact players

I'd still like to see someone show me how the team can do this plan, replace C, 2B, SS, CF, RF, DH, #2-4 SP next offseason (with more one year deal guys) and still field a competitive team the next couple years.

The Yankees have approached Tori Hunter with only a one-year deal. So if the Dodgers or others are willing to go to two years, the Yankees probably aren't going to be signing Hunter unless a trade freeing up payroll precedes the deal.

Austerity measures are in effect...

Mush
My Top Avenged Sevenfold songs

Unholy Confessions
Chapter Four
Second Heartbeat
Remenissions
Eternal Rest
Bat Country
Beast and Harlot
Critical Acclaim
Almost Easy
Afterlife
Unbound
Nightmare
Buried Alive
Shepard of Fire
Hail to the King
Heretic
The Stage
Fermi Paradox
To End the Rapture

If the way I understand the loophole in the luxury tax is correct, it's the smart play by the yanks.

I believe that 2014 represents the 5th year in a row ( or something like that) that the Yanks would be over the threshold. If they do stay over, the tax penalty skyrockets to 50% or some crap......if they go under for only one year, it drops to like 14% for the next five.

My numbers are probably off, but that's the general gig.

Hence, a HUGE deal to be under $189m in 2014.

It is not a loophole. The system was designed that way, but your interpretation and numders are wrong.

By resetting the penalty in 2013, the Yankees will pay 22.5% tax in 2014 if they exceed the threshhold. For starters, that is a substantial number. Second, if they go over again within that five year window it jumps to 30% and then 40% if they go over a third time from 2014 to 2018.

Basically, to avoid additional penalties of 30 and 40%, the Yankees can only go above the threshhold once every 5 years.

It is not a loophole. The system was designed that way, but your interpretation and numders are wrong.

By resetting the penalty in 2013, the Yankees will pay 22.5% tax in 2014 if they exceed the threshhold. For starters, that is a substantial number. Second, if they go over again within that five year window it jumps to 30% and then 40% if they go over a third time from 2014 to 2018.

Basically, to avoid additional penalties of 30 and 40%, the Yankees can only go above the threshhold once every 5 years.

I'd still like to see someone show me how the team can do this plan, replace C, 2B, SS, CF, RF, DH, #2-4 SP next offseason (with more one year deal guys) and still field a competitive team the next couple years.

Easy.
C-Martin on a cheap 3year deal. After flopping during the season, i can see 3yr- at 7or8 annually.
2b-Cano (if traded then Adams of Puppy). Maybe bring in a guy like Kepplinger.
SS- Jeter until he dies
RF- Dickerson, Itchy, Ibanez
DH- Rotation of Arod, Tex, Chavez, whoever.
Pitching- you have to go with the young guns.. Phelps, Hughes, Nova and maybe try Joba again.

Still have Grandy, Tex in the line up. Gardner is serviceable. CC is an work horse. Kuroda and Andy still in play.

Before being critical, look at what the Giants, Rays and the Os field.

Going back to those numbers above, all told, the Yankees account for a whopping 95 percent of the total. Here’s a key provision within the CBA that hits NYY.
(b) For a Club that has an Actual Club Payroll above the Tax Threshold in the 2013, 2014, 2015, or 2016 Contract Year, the applicable Competitive Balance Tax rate shall be:
(i) 17.5% if the Club did not exceed the Tax Threshold in the preceding Contract Year;
(ii) 30% if the Club’s Competitive Balance Tax rate in the preceding Contract Year was 17.5% or 20%;
(iii) 40% if the Club’s Competitive Balance Tax rate in the preceding Contract Year was 30%; and
(iv) 50% if the Club’s Competitive Balance Tax rate in the preceding Contract Year was 40, 42.5%, or 50%.
That 50 percent rate is an up-tick from the rates in the prior labor agreement and something that the Yankees are surely aware of. What’s the target for the Bronx Bombers? That $189 million threshold number that tops out at the end of the labor agreement.
"I'm looking at is as a goal,'' Steinbrenner said to ESPNNewYork.com, "and my goals are normally considered a requirement.''

no frills, no avatars, nothing but pure unadulterated yankee talk mixed in with some sox hatred....

Going back to those numbers above, all told, the Yankees account for a whopping 95 percent of the total. Here’s a key provision within the CBA that hits NYY.
(b) For a Club that has an Actual Club Payroll above the Tax Threshold in the 2013, 2014, 2015, or 2016 Contract Year, the applicable Competitive Balance Tax rate shall be:
(i) 17.5% if the Club did not exceed the Tax Threshold in the preceding Contract Year;
(ii) 30% if the Club’s Competitive Balance Tax rate in the preceding Contract Year was 17.5% or 20%;
(iii) 40% if the Club’s Competitive Balance Tax rate in the preceding Contract Year was 30%; and
(iv) 50% if the Club’s Competitive Balance Tax rate in the preceding Contract Year was 40, 42.5%, or 50%.
That 50 percent rate is an up-tick from the rates in the prior labor agreement and something that the Yankees are surely aware of. What’s the target for the Bronx Bombers? That $189 million threshold number that tops out at the end of the labor agreement.
"I'm looking at is as a goal,'' Steinbrenner said to ESPNNewYork.com, "and my goals are normally considered a requirement.''

no frills, no avatars, nothing but pure unadulterated yankee talk mixed in with some sox hatred....

Easy.
C-Martin on a cheap 3year deal. After flopping during the season, i can see 3yr- at 7or8 annually.
2b-Cano (if traded then Adams of Puppy). Maybe bring in a guy like Kepplinger.
SS- Jeter until he dies
RF- Dickerson, Itchy, Ibanez
DH- Rotation of Arod, Tex, Chavez, whoever.
Pitching- you have to go with the young guns.. Phelps, Hughes, Nova and maybe try Joba again.

Still have Grandy, Tex in the line up. Gardner is serviceable. CC is an work horse. Kuroda and Andy still in play.

Before being critical, look at what the Giants, Rays and the Os field.

This certainly keeps the payroll under 189M. It fails the "fielding a competitive team" part though.

If you look at the Giants, Rays and Os all I see is they field a better team then this.